It shall be the duty of every person required by this article to pay to the city the
taxes imposed by this article to keep and to preserve for a period of five years records
showing all purchases taxable under this article, the amount charged the purchaser
for each purchase, the date thereof, the taxes collected thereon and the amount of
tax required to be collected by this article. The director shall have the power to
examine such records at reasonable times and without unreasonable interference with
the business of such person, for the purpose of administering and enforcing the provisions
of this article and all of the provisions of section 2.02 of the city charter, and to make transcripts of all or any parts thereof. (Code 1963,
Sec. 36-106; Ord. No. 4133, 5/13/00, Sec. 5)
